Neb. Rev. Stat. § 77-2761

An income tax return with respect to the income tax imposed by the provisions of the Nebraska Revenue Act of 1967 shall be made by the following: (1) Every resident individual who is required to file a federal income tax return for the taxable year; (2) Every nonresident individual who has income from Nebraska sources; (3) Every resident estate or trust which is required to file a federal income tax return except a simple trust not required to file under subsection (2) of section 77-2717 ; (4) Every nonresident estate or trust which has taxable income from Nebraska sources; (5) Every corporation or any other entity taxed as a corporation under the Internal Revenue Code which is required to file a federal income tax return except the small business corporations not required to file under subsection (7) of section 77-2734.01 ; (6) Every limited liability company having income derived from Nebraska sources; and (7) Every partnership having income derived from Nebraska sources.